AT Ices Ltd - Filleted accounts

Registered number

16190611

AT Ices Ltd

Filleted Accounts

31 December 2025

AT Ices Ltd
Registered number:		16190611
Balance Sheet
as at 31 December 2025

Notes			2025
£
Fixed assets
Intangible assets	3		250
Tangible assets	4		98,461
			98,711

Current assets
Stocks		120
Cash at bank and in hand		6,174
		6,294

Creditors: amounts falling due within one year	5	(83,482)

Net current liabilities			(77,188)

Net assets			21,523

Capital and reserves
Profit and loss account			21,523

Shareholder's funds			21,523

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Adriano Jose Da Silva Trindade
Director
Approved by the board on 18 September 2026

AT Ices Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees		2025
Number

	Average number of persons employed by the company		1


3	Intangible fixed assets			£
	Goodwill:

	Cost
	Additions			250
	At 31 December 2025			250

	Amortisation
	At 31 December 2025			-

	Net book value
	At 31 December 2025			250

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
				Motor vehicles
£
	Cost
	Additions			106,305
	At 31 December 2025			106,305

	Depreciation
	Charge for the year			7,844
	At 31 December 2025			7,844

	Net book value
	At 31 December 2025			98,461


5	Creditors: amounts falling due within one year		2025
£

	Net Wages		2,000
	Directors Loan Account		38,070
	Trade creditors		43,064
	Taxation and social security costs		348
			83,482


6	Other information

	AT Ices Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 7, Rowleys Yard
	Woodlands Park Road
	London
	N15 3RT